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ITAT - Assessees Entitled to Advance Tax Credit Left Unclaimed in ITR (original or revised), Rules Mumbai ITAT.
Damco India Pvt. Ltd Vs Commissioner of Income Tax
(2023) TaxCorp(LJ) 32219 (ITAT-MUMBAI)
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HC - Allahabad HC Overrules Revisionary Order; Imposes Cost on Revenue for Violating Natural Justice.
M.L. Chains Vs The Pr. Commissioner Of Income Tax
(2023) TaxCorp(LJ) 32216 (HC-ALLAHABAD)
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ITAT - Delhi ITAT Declares Software Supply Not Taxable in India, Rejecting Claims of Conducting Core Software Business by Foreign Employees.
Automation Anywhere Inc. Vs DCIT
(2023) TaxCorp(LJ) 32208 (ITAT-DELHI)
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ITAT - Delhi ITAT's Ruling on Cash Deposits during Demonetisation & Other Issues
Jagson International Ltd Vs DCIT
(2023) TaxCorp(LJ) 32200 (ITAT-DELHI)
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HC - Bombay HC Upholds ITAT Order Allowing Radio City Expenses on Termination of Advertising Contract and Depreciation on Non-Compete Fee under Restrictive Covenant Agreement.
Music Broadcast Private Limited Vs Pr. Commissioner of Income Tax
(2023) TaxCorp(LJ) 32179 (HC-BOMBAY)
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HC - Delhi HC Directs Refund of Invalid TDS Demand deposited with the Revenue; Imposes Rs. 50,000 Cost on Punjab and Sind Bank.
Punjab and Sind Bank Vs ADDL. COMMISSIONER OF INCOME TAX-TDS
(2023) TaxCorp(LJ) 32172 (HC-DELHI)
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ITAT - Mumbai ITAT Upholds Revisionary Proceedings Due to AO's Lack of Application of Mind on Section 43CA.
Shree Laxmi Enterprises Vs PCIT
(2023) TaxCorp(LJ) 32171 (ITAT-MUMBAI) · Section 43CA
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HC - Bombay HC Rules Revisionary Jurisdiction Invalid if PCIT Simply Disagrees with AO's View.
American Spring & Pressing Works Pvt. Ltd Vs Pr. Commisioner of Income Tax-12
(2023) TaxCorp(LJ) 32170 (HC-BOMBAY)
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ITAT - Mumbai ITAT Upholds Allowability of Port Rent Deduction Under Section 80-IA.
PNP Maritime Services Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32169 (ITAT-MUMBAI) · Section 80-IA
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ITAT - Bangalore ITAT Rules IUC Charges Not Taxable as Royalty; Rejects Revenue's Process & Equipment Royalty Plea;India-Spain DTAA.
Telefonica Depreciation Espana SA Vs The ACIT(IT), DCIT(IT)
(2023) TaxCorp(LJ) 32161 (ITAT-BANGALORE)
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SC - SC Upholds Taxability of Clubs on FD Interest Income, Affirms 'Mutuality' Principle Limitations.
Secunderabad Club and others Vs C.I.T.-V ETC.
(2023) TaxCorp(LJ) 32160 (SC)
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ITAT - Mumbai ITAT Confirms 20% Payment Based on 'Disputed Demand,' Extends Stay for eBay Singapore.
eBay Singapore Services Pvt Ltd Vs DCIT
(2023) TaxCorp(LJ) 32159 (ITAT-MUMBAI)
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HC - Allahabad HC Upholds Reassessment Order Issued Without DIN, Cites No Prejudice to Assessee.
Chandra Bhan Vs Union Of India And Another
(2023) TaxCorp(LJ) 32158 (HC-ALLAHABAD)
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ITAT - Delhi ITAT Rules Software License Fee Reimbursement from Indian AEs by US-based company Non-Taxable as 'Other Income'
GE Precision Healthcare LLC Vs ACIT
(2023) TaxCorp(LJ) 32157 (ITAT-DELHI)
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ITAT - Upholds Mauritius Firm's Right to India-Mauritius Treaty Benefits; Rejects 'Substance Over Form' and LoB Arguments. A setback for the Revenue authorities attempting to deny treaty benefits based on unsubstantiated allegations.
Leapfrog Financial Inclusion India (II) Ltd Vs ACIT
(2023) TaxCorp(LJ) 32156 (ITAT-DELHI)
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HC- Madras High Court Affirms Temporary Seizure of Assets under Benami Law During Directorial Detainment.
M. Kumudhavalli Vs Joint Commissioner of Income Tax
(2023) TaxCorp(LJ) 32150 (HC-MADRAS)
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ITAT - Delhi ITAT Affirms Eligibility for Treaty Benefits for NSE Investor Holding Mauritius TRC and GBL.
Saif Ii-Se Investments Mauritius Limited Vs ACIT
(2023) TaxCorp(LJ) 32149 (ITAT-DELHI)
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SC - Supreme Court Reaffirms the 'Real Object' of Settlement and Remands Case to Interim Board.
Nilkanth Developers Vs PRINCIPAL COMMISSIONER OF INCOME TAX
(2023) TaxCorp(LJ) 32148 (SC)
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ITAT - Chennai ITAT Overturns Penalty u/s 271FAA for Defects in 'Reportable Accounts Statement' After Timely Rectification.
KEB Hana Bank Vs The Joint Director of Income Tax
(2023) TaxCorp(LJ) 32144 (ITAT-CHENNAI)
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HC - Gujarat HC Quashes Reassessment Proceedings Against Non-existent Amalgamated Entity, Follows Maruti Suzuki Precedent.
Anokhi Realty Private Limited Vs INCOME TAX OFFICER
(2023) TaxCorp(LJ) 32137 (HC-GUJARAT)
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